September 1996 III-1

Resources - Contra resources = Status of resources

Net resources 

= 

Status of resources

CHAPTER III:

Collections: 

Other than Through

Reimbursable Work Agreements

Introduction

This chapter covers budgetary accounting for conceptual framework listing all accounts covered.

collections other than through reimbursable work This is followed by Section II (pages III-4 through

agreements. III-5), which contains pro forma journal entries for

basic transactions and closing entries. Section III

Entries and crosswalks are illustrated only (pages III-16 through III-36) presents crosswalks

for a no-year fund, because that is the type of fund from the accounts to line items on the SF-133,

into which most collections are made. Normally, "Report on Budget Execution" and FMS-2108

these collections are anticipated before realization. "Year-end Closing Statement."

Accounting for collections related to To gain a complete understanding of the

interagency agreements is set forth in Chapter VI. information presented in this chapter, it is

Section I (pages III-2 through III-3) of this The end of the Chapter I lists references for

chapter presents a budgetary accounting further information.

important to read it in conjunction with Chapter I. 

Conceptual Framework

Entries in this chapter satisfy the basic budgetary

accounting equation: Net resources equal status of

resources. 

Because net resources equal resources less

contra resources, the equation can further be

defined as: Resources less contra resources equal

status of resources. The accounts that satisfy this

equation appear on the next two pages.

Section I
Budgetary Accounting

 III-2 September 1996

Collections Resources and Contra Resources

Resources-Anticipated and Summary

4060 Anticipated Collections from Non-Federal Sources

4070 Anticipated Collections from Federal Sources

4201 Total Actual Resources

Resources-Non-Federal

4261 Actual Collection of Fees

4262 Actual Collection of Loan Principal

4263 Actual Collection of Loan Interest

4264 Actual Collection of Rent

4265 Proceeds From Collateral

4266 Other Actual Collections - Non-Federal 

Resources-Federal

4271 Actual Program Fund Subsidy - Definite - Current - Collected

4272 Actual Program Fund Subsidy - Indefinite - Permanent - Collected

4273 Interest From Treasury - Collected

4274 Actual Program Fund Subsidy - Indefinite - Current - Collected

4275 Receipts From Liquidating Account - Collected

4276 Actual Collections From Financing Fund - Collected

4277 Other Actual Collections - Federal - Collected 

4281 Actual Program Fund Subsidy - Definite - Current - Receivable

4282 Actual Program Fund Subsidy - Indefinite - Permanent - Receivable

4283 Interest from Treasury - Receivable

4284 Actual Program Fund Subsidy - Indefinite - Current - Receivable

4285 Receipts from Liquidating Fund - Receivable

4286 Actual Collections from Financing Fund - Receivable

4287 Other Actual Collections - Receivable 
Collections: Other than Through Reimbursable Work Agreements

 Reported as a resource on the SF-133. 1

 September 1996 III-3

Contra resources

4047 Anticipated Payments to Treasury

4147 Actual Payments to Treasury

4392 Rescissions

4395 Authority Unavailable Pursuant to Public Law

Collections Status Accounts

Anticipations and Cancellations

4310 Anticipated Recoveries of Prior-year Obligations 1

Unapportioned Authority

4420 Unapportioned Authority - Pending Rescission

4430 Unapportioned Authority - OMB Deferral

4450 Unapportioned Authority - Available

Apportionments of Authority

4510 Apportionments - Available

4590 Apportionments - Unavailable

Allotments of Authority

4610 Allotments - Realized Resources

Commitments of Authority

4700 Commitments

Undelivered Orders Placed Against Authority

4801 Undelivered Orders - Unpaid

4802 Undelivered Orders - Paid

4870 Downward Adjustments of Prior-year Undelivered Orders1

4880 Upward Adjustments of Prior-year Undelivered Orders
Budgetary Accounting

 III-4 September 1996

Expended Authority

4901 Expended Authority - Unpaid

4902 Expended Authority - Paid 

4971 Downward Adjustments of Prior-year Expended Authority - Refunds 1

4979 Downward Adjustments of Prior-year Expended Authority - Other 1

4980 Upward Adjustments of Prior-year Expended Authority
Collections: Other than Through Reimbursable Work Agreements

 September 1996 III-5

Section II

Journal entries

Journal entries for most basic transactions Closing entries

and for closing are organized in the following The entries are set forth below. 

format:

 Entries to record anticipated and

realized collections authority and illustrated in this paper. These transactions are

establish it as unapportioned or otherwise

unavailable.

 Entries to record changes in status.

Some budgetary transactions require a

corresponding proprietary entry that is not

marked with a “P.”
Budgetary Accounting

 III-6 September 1996

Entries to record collections

I. Entries to record anticipated and realized collection authority and

establish it as unapportioned or otherwise unavailable

I-A. To record the anticipation of non-Federal collections.

4060 Anticipated Collections from Non-Federal Sources

 4450 Unapportioned Authority - Available

I-B. To record the realization of anticipated non-Federal collections. (In some cases,

these collections might be realized without first being anticipated. In such cases,

credit account 4450 Unapportioned Authority - Available.) P

4261 Actual Collections of Fees

4262 Actual Collection of Loan Principal

4263 Actual Collection of Loan Interest

4264 Actual Collection of Rent

4265 Proceeds from Collateral

4266 Other Actual Collections

 4060 Anticipated Collections from Non-Federal Sources

I-C. To record the availability of Collected Non-Federal Collections. (Some agencies

may go direclty to the Allotments status upon receipt of the actual collection). P

4590 Aportionments - Unavailable

 4510 - Apportionments - Available
Collections: Other than Through Reimbursable Work Agreements

 September 1996 III-7

I-D. To record the anticipation of Federal collections.

4070 Anticipated Collections from Federal Sources

 4450 Unapportioned Authority - Available

I-E. To record the realization of anticipated Federal Receivable Resources. (In some

cases, these collections might be realized without first being anticipated. In such

cases, credit account 4450 Unapportioned Authority - Available.) P

4281 Actual Program Fund Subsidy - Definite - Current -

Receivable

4282 Actual Program Fund Subsidy - Indefinite - Permanent -

Receivable

4283 Interest from Treasury - Receivable

4284 Actual Program Fund Subsidy - Indefinite - Current -

Receivable

4285 Receipts from Liquidating Account - Receivable

4286 Actual Collections from Financing Fund - Receivable

4287 Other Actual Collections - Federal - Receivable

 4070 Anticipated Collections from Federal Sources

I-F. To record the collection of Federal Receivable Resources. P

4271 Actual Program Fund Subsidy - Definite - Current - 

Collected

 4281 Actual Program Fund Subsidy - Definite - Current

- Receivable

4272 Actual Program Fund subsidy - Indefinite - Permanent -

Collected

 4282 Actual Program Fund Subsidy - Indefinite -

Permanent - Receivable

4273 Interest From Treasury - Collected

 4283 Interest from Treasury - Receivable
Budgetary Accounting

 III-8 September 1996

4274 Actual Program Fund Subsidy - Indefinite - Current -

Collected

 4284 Actual Program Fund Subsidy - Indefinite -

Current - Receivable

4275 Receipts from Liquidating Fund - Collected

 4285 Receipts from Liquidating Fund - Receivable

4276 Actual Collections from Financing Fund - Collected

 4286 Actual Collections from Financing Fund -

Receivable

4277 Other Actual Collections - Collected

 4287 Other Actual Collections - Receivable

I-G. To record unavailability of a resource due to enacted legislation, prior to

apportionment. (May record in conjunction with transaction I-A and I-C.)

4450 Unapportioned Authority - Available

 4395 Authority Unavailable Pursuant to Public Law

I-H. To record subsequent availability of a resource previously recorded as

unavailable pursuant to public law.

4395 Authority Unavailable Pursuant to Public Law

 4450 Unapportioned Authority - Available

I-I. To record the unavailability of a resource proposed by the President, but not yet

enacted into law, prior to apportionment. (May record in conjunction with

transaction I-A and I-C.)

4450 Unapportioned Authority - Available

 4420 Unapportioned Authority - Pending Rescission

I-J. To record subsequent availability of a resource previously recorded as

unavailable pending rescission.

4420 Unapportioned Authority - Pending Rescission

 4450 Unapportioned Authority - Available
Collections: Other than Through Reimbursable Work Agreements

 September 1996 III-9

I-K. To record the temporary unavailability of a resource mandated by OMB prior to

apportionment. (May record in conjunction with transaction I-A and I-C.)

4450 Unapportioned Authority - Available

 4430 Unapportioned Authority - OMB Deferral

I-L. To record subsequent availability of a resource previously recorded as

unavailable through OMB deferral.

4430 Unapportioned Authority - OMB Deferral

 4450 Unapportioned Authority - Available

I-M. To record rescissions proposed by the President and enacted by Congress. 

4420 Unapportioned Authority - Pending Rescission

 4392 Rescissions

I-N. To record enactment of rescission legislation the President has not proposed.

4450 Unapportioned Authority - Available

 4392 Rescissions

I-O. To record the anticipation of payments to Treasury.

4450 Unapportioned Authority - Available

 4047 Anticipated Payments to Treasury

I-P. To record the realization of anticipated payments to Treasury. P

4047 Anticipated Payments to Treasury

 4147 Actual Payments to Treasury
Budgetary Accounting

 OMB Circular A-34 states that some programs may only receive an apportionment for actual recoveries. 2

Check with your policy analyst. Anticipated amounts are not available for reuse until they are recovered.

 III-10 September 1996

I-Q. To record anticipated downward adjustments of prior-year obligations for

expended authority only. (May record in conjunction with entry I-A and I-C). P

4310 Anticipated Recoveries of Prior-year Obligations 2

 4450 Unapportioned Authority - Available
Collections: Other than Through Reimbursable Work Agreements

 September 1996 III-11

II. Entries to record changes in status

II-A. Entries to record the apportionment of authority and subsequent changes in

status:

A-1. To record an apportionment of authority. (To decrease the apportionment,

reverse this entry.)

4450 Unapportioned Authority - Available

 4510 Apportionments - Available

A-1.1 To record an apportioinment of authority not available for obligation

pending completion of some subsequent event (i.e., the liquidation of NonFederal Receivables).

4450 Unapportioned Authority

 4590 Apportionments - Unavailable

A-1.2 To record the subsequent availability of apportioned authority

.

4590 Aportionments - Unavailable

 4510 Apportionments - Available

A-2. To record an allotment of apportioned authority. (Agencies cannot

obligate or expend non-Federal anticipated resources. To decrease the

allotment, reverse this entry.)

4510 Apportionments - Available

 4610 Allotments - Realized Resources

A-3. To record a commitment of the allotment. (To decrease the commitment,

reverse this entry.)

4610 Allotments - Realized Resources

 4700 Commitments
Budgetary Accounting

 III-12 September 1996

II-B. Entries for current-year undelivered orders and expended authority:

B-1. To record an undelivered order for authority not previously committed.

4610 Allotments - Realized Resources

 4801 Undelivered Orders - Unpaid

B-2. To record an undelivered order for authority previously committed where:

a. The undelivered order was the same as the commitment.

4700 Commitments

 4801 Undelivered Orders - Unpaid

b. The undelivered order was less than the commitment.

4700 Commitments

 4610 Allotments - Realized Resources

 4801 Undelivered Orders - Unpaid

c. The undelivered order was more than the commitment.

4700 Commitments

4610 Allotments - Realized Resources

 4801 Undelivered Orders - Unpaid

B-3. To record expended authority with no previous commitment or

undelivered order. P

4610 Allotments - Realized Resources

 4902 Expended Authority - Paid
Collections: Other than Through Reimbursable Work Agreements

 September 1996 III-13

B-4. To record expended authority committed with no undelivered order where:

a. The expended amount was the same as the commitment. P

4700 Commitments

 4902 Expended Authority - Paid

b. The expended amount was less than the commitment. P

4700 Commitments

 4610 Allotments - Realized Resources

 4902 Expended Authority - Paid

c. The expended amount was more than the commitment. P

4700 Commitments

4610 Allotments - Realized Resources

 4902 Expended Authority - Paid

B-5. To record expended authority with an undelivered order where:

a. The expended amount was the same as the undelivered order. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

b. The expended amount was less than the undelivered order. P

4801 Undelivered Orders - Unpaid

 4610 Allotments - Realized Resources

 4902 Expended Authority - Paid
Budgetary Accounting

 III-14 September 1996

c. The expended amount was more than the undelivered order. P

4801 Undelivered Orders - Unpaid

4610 Allotments - Realized Resources

 4902 Expended Authority - Paid

II-C. Entries for prior-year undelivered orders and expended authority: (Normally,

make entry I-O to anticipate downward adjustments of authority.)

C-1. To record expended authority with an undelivered order where:

a. The expended amount was the same as the undelivered order. P

4801 Undelivered Orders - Unpaid 

 4902 Expended Authority - Paid

b. The expended amount was less than the undelivered order, and:

1. The downward adjustment was anticipated. P

4801 Undelivered Orders - Unpaid 

 4902 Expended Authority - Paid

(and)

4870 Downward Adjustments of Prior-year Undelivered Orders

 4310 Anticipated Recoveries of Prior-year Obligations

2. The downward adjustment was unanticipated. P

4801 Undelivered Orders - Unpaid 

 4902 Expended Authority - Paid

(and)

4870 Downward Adjustments of Prior-year Undelivered Orders

 4310 Anticipated Recoveries of Prior-year Obligations
Collections: Other than Through Reimbursable Work Agreements

 September 1996 III-15

c. The expended amount was more than the undelivered order. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

(and)

4610 Allotments - Realized Resources

 4880 Upward Adjustments of Prior-year Undelivered

Orders

C-2. To record a downward adjustment of prior-year expended authority that:

a. Was anticipated. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4310 Anticipated Recoveries of Prior-year Obligations

b. Was not anticipated. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4310 Anticipated Recoveries of Prior-year Obligations 

C-3. To record an upward adjustment to prior-year expended authority. P

4610 Allotments - Realized Resources

 4980 Upward Adjustments of Prior-year Expended

Authority
Budgetary Accounting

 Closing this account into 4201 assumes the authority is permanently unavailable. 1

 III-16 September 1996

III. Closing entries

III-A. To record consolidation of actual resources.

4147 Actual Payments to Treasury

4201 Total Actual Resources

4392 Rescissions

4395 Authority Unavailable Pursuant to Public Law 1

 4261 Actual Collections of Fees

 4262 Actual Collection of Loan Principal

 4263 Actual Collection of Loan Interest

 4264 Actual Collection of Rent

 4265 Proceeds from Collateral

 4266 Other Actual Collections 

 4271 Actual Program Fund Subsidy - Definite - Current

- Collected

 4272 Actual Program Fund Subsidy - Indefinite -

Permanent - Collected

 4273 Interest from Treasury - Collected

4274 Actual Program from Subsidy - Indefinite -

Current - Collected

 4275 Receipts from Liquidating Account - Collected

4276 Actual Collections from Financing Fund-Collected

4277 Other Actual Collections - Federal - Collected
Collections: Other than Through Reimbursable Work Agreements

 Closing this account into 4450 assumes the authority will become available at some point. 1

 September 1996 III-17

III-B. To record consolidation of unapportioned and anticipated authority. (Use 4310

only in year 2 and later).

4047 Anticipated Payments to Treasury

4395 Authority Unavailable Pursuant to Public Law 1

4420 Unapportioned Authority - Pending Rescission

4430 Unapportioned Authority - OMB Deferral

4510 Apportionments - Available

4590 Apportionments - Unavailable

4610 Allotments - Realized Resources

4700 Commitments

 4060 Anticipated Collections from Non-Federal Sources

 4070 Anticipated Collections from Federal Sources

 4310 Anticipated Recoveries of Prior-year Obligations

 4450 Unapportioned Authority - Available (debit or

credit)

III-C. To close expended authority and related adjustments. (Use adjustment accounts

only in year 2 and later.)

4980 Upward Adjustments of Prior-year Expended Authority 

4201 Total Actual Resources

4902 Expended Authority - Paid (debit or credit)

 4971 Downward Adjustments of Prior-year Expended

Authority - Refunds

 4979 Downward Adjustments of Prior-year Expended

Authority - Other
Budgetary Accounting

 III-18 September 1996

4201 Total Actual Resources

+

4281 Acutal Program Fund Subsidy - Definite - Current - Receivable

+

4282 Actual Program Fund Subsidy - Indefinite - Permanenet - Receivable

+

4283 Interest from Treasury - Receivable

+

4284 Actual Program Fund Subsidy - Indefinite - Current - Receivable

+

4285 Receipts from Liquidating Fund - Receivable

+

4286 Actual Collections from Financing fund - Receivable

+

4287 Other Actual Collections - Receivable

=

4450 Unapportioned Authority

- or -

4650 Expired Authority

+

4801 Undelivered Orders - Unpaid

+

4802 Undelivered Orders - Paid

+

4901 Expended Authority - Unpaid

III-D. To close adjustments to undelivered orders. (Use adjustment accounts only in

year 2 and later.)

4880 Upward Adjustments of Prior-year Undelivered Orders

 4801 Undelivered Orders - Unpaid (debit or credit)

 4870 Downward Adjustments of Prior-year Undelivered

Orders

At this point the budgetary accounting equation will be:
Collections: Other than Through Reimbursable Work Agreements

 September 1996 III-19

Section III

Crosswalks to Key Reports

This section contains crosswalks from year) or final (last filing for the year) SF-133's;

collection accounts in the conceptual framework to and additional information required to properly

the lines of key budgetary reports on which they select accounts and amounts to be used.

would be reported. 

The report crosswalks illustrated here include

the SF-133, "Report on Budget Execution" and

the FMS-2108, "Year-End Closing Statement."

Two SF-133 crosswalks are provided:

 No-year collections in the first year;

and

 No-year collections in succeeding

years (termed "Year 2 and Later"). 

These crosswalks contain information on

which accounts track to applicable lines; what

balances are reported or used in computations (the

beginning or the pre-closing balances); whether

the accounts are applicable to interim (during the

Finally, a single FMS-2108 crosswalk is

provided showing the accounts with balances

tracking to the form for any given year. All

accounts referred to report post-closing balances.

The reports for which crosswalks are

illustrated require proprietary information as well

as budgetary information. Readers are reminded of

the caveat in chapter 1 that because this document

covers only budgetary accounting, only budgetary

references are provided in the crosswalks here. 

In addition, the FMS-2108 crosswalks only

illustrate columns that can be derived from the

budgetary accounts. 
Budgetary Accounting

 III-20 September 1996

Standard Form 133, Report on Budget Execution

Year 1 of No-year Collections

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

1A N/A

1B N/A

1C N/A

1D N/A

2A N/A

2B N/A

3A1 E I/F 4261 Actual Collection of Fees

E I/F 4262 Actual Collections of Loan Principal

E I/F 4263 Actual Collections of Loan Interest

E I/F 4264 Actual Collection of Rent

E I/F 4265 Proceeds from Collateral

E I/F 4266 Other Actual Collections 

 - Non-Federal

E I/F 4271 Program Fund subsidy - Definite -

Current - Collected

E I/F 4272 Actual Program Fund Subsidy -

Indefinite - Permanent - Collected

E I/F 4273 Interest from Treasury - Collected

E I/F 4274 Actual Porgram fund Subsidy -

Indefinite - Current - Collected

E I/F 4275 Receipts from Liquidating Fund -

Collected

E I/F 4276 Actual Collections from Financing

Fund - Collected
Collections: Other than Through Reimbursable Work Agreements

Standard Form 133, Report on Budget Execution

Year 1 of No-year Collections

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 III-21

E I/F 4277 Other Actual Collections - Federal 

 - Collected

3A2 E I/F 4281 Actual Program Fund Subsidy -

Definite - Current - Receivable

E I/F 4282 Actual Program Fund Subsidy -

Indefinite - Permanent - Receivable

E I/F 4284 Actual Program Fund Subsidy -

Indefinite - Current - Receivable

E I/F 4285 Receipts from Liquidating Fund -

Receivable

E I/F 4286 Actual Collections from Financing

Fund - Receivable 

E I/F 4287 Other Actual Collections - Receivable

3B1 N/A

3B2 N/A

3C1 N/A

3C2 E I 4060 Anticipated Collections from NonFederal Sources

E I 4070 Anticipated Collections

 from Federal Sources

4A N/A

4B N/A

4C N/A

5 E I/F 4395 Authority Unavailable - Pursuant to

Public Law
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 1 of No-year Collections

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 III-22 September 1996

6C E I/F 4147 Actual Payments to Treasury

6E E I/F 4396 Authority Permanently not Available

Pursuant to Public Law

6F E I 4047 Anticipated Payments to Treasury

7 CALC (1A..1D+2A..2B+3A Must = line 11

 ..3C+4A..4C+5+6)

8A E-B I/F 4801 Undelivered Orders - Unapid Catagory A. Direct

E-B I/F 4802 Undelivered Orders - Paid Category A. Direct

E-B I/F 4901 Expended Authority - Unpaid Category A. Direct

E-B I/F 4902 Expended Authority - Paid Category A. Direct

8B E-B I/F 4801 Undelivered Orders - Unpaid Category B.

DirectSub Category

1..n

E-B I/F 4802 Undeliverred Orders - Paid Category B.

DirectSub Category

1..n

E-B I/F 4901 Expended Authority - Unpaid Category B.

DirectSub Category

1..n

E I/F 4902 Expended Authority - Paid Category B.

DirectSub Category

1..n

8C E-B I/F 4801 Undelivered Orders - Unpaid Not Subject to

Apport.

E-B I/F 4802 Undelivered Orders - Paid Not Subject to

Apport.
Collections: Other than Through Reimbursable Work Agreements

Standard Form 133, Report on Budget Execution

Year 1 of No-year Collections

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 III-23

E-B I/F 4901 Expended Authority - Unpaid Not Subject to

Apport.

E I/F 4902 Expended Authority - Paid Not Subject to

Apport.

9A1 E I 4510 Apportionments - Available Thru current period

E I 4610 Allotments - Realized Resources Thru current period

E I 4700 Commitments Thru current period

9A2 E I 4590 Apportions - Unavailable

9B N/A

9C N/A

10A E I 4510 Apportionments Subsequent periods

10B E I/F 4430 Unapportioned Authority - OMB 

 Deferral

10C E I/F 4420 Unapportioned Authority - Pending 

 Rescission

10D E I/F 4450 Unapportioned Authority - 

 Available

11 Calc (8 + 9A...9C + 10A...100) Must = Line 7

E I/F 4630 Funds Not Available for 

 Commitment/Obligation

12 N/A

13 Not Derived from SGL Accounts

14A E F 4281 Actual Program Fund Subsidy - 

 Definite - Current - Receivable
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 1 of No-year Collections

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 III-24 September 1996

E F 4282 Actual Program Fund Subsidy - 

 Indefinite - Permanent - Receivable 

E F 4283 Interest From Treasury - Receivable

E F 4284 Actual Program Fund Subsidy - 

 Indefinite - Current - Receivable

E F 4285 Receipts from Liquidating Fund - 

 Receivable

E F 4286 Actual Collections from Financing 

 Fund - Receivable

E F 4287 Other Actual collections - Receivable

14B1 N/A

14B2 N/A

14C E F 4801 Undelivered Orders - Unpaid

14D E F 4901 Expended Authority - Unpaid

15A E F 4802 Undelivered Orders - Paid

E F 4902 Expended Authority - Paid

15B E F 4271 Actual Program Fund Subsidy - 

 Definite - Current - Collected

E F 4272 Actual Program Fund Subsidy - 

Definite - Current - Collected

E F 4274 Actual Program Fund Subsidy - 

 Definite - Current - Collected

E F 4275 Receipts from Liquidating fund - 

Collected

E F 4276 Actual Collections from Financing 

 Fund - Collected
Collections: Other than Through Reimbursable Work Agreements

Standard Form 133, Report on Budget Execution

Year 1 of No-year Collections

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 III-25

E F 4277 Other Actual Collections - Collected

E F 4261 Actual Collection of Fees

E F 4262 Actual Collections of Loan Principal

E F 4263 Actual Collections of Loan Interest

E F 4264 Actual Collection of Rent

E F 4265 Proceeds from Collateral

E F 4266 Other Actual Collections

15 Calc Line 8 - 13 + 14A - 14D
Budgetary Accounting

 III-26 September 1996

Standard Form 133, Report on Budget Execution

Year 2 and Later of No-year Collections

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

1A N/A

1B N/A

1C N/A

1D N/A

2A B I/F 4201 Total Actual Resources

B I/F 4281 Actual Program Fund Subsidy - 

 Definite Current - Receivable

B I/F 4282 Actual Program Fund Subsidy - 

 Indefinite - Permanenet - Receivable

B I/F 4283 Interest From Treasury - Receivable

B I/F 4284 Actual Program Fund Subsidy - 

 Indefinite - Current - Receivable

B I/F 4285 Receipts from Liquidating Fund - 

 Receivable

B I/F 4286 Actual Collections from Financing 

 Fund - Receivable

B I/F 4287 Other Actual Collections - 

 Receivable (-)

B I/F 4801 Undelivered Orders - Unpaid

B I/F 4802 Undeliverred Orders - Paid

B I/F 4901 Expended Authority - Unpaid

E I/F 4392 Rescissions Prior-year resources

only; Subtracted

2B N/A

3A1 E I/F 4261 Actual Collection of Fees
Collections: Other than Through Reimbursable Work Agreements

Standard Form 133, Report on Budget Execution

Year 2 and Later of No-year Collections

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 Proposed A-34 requirements dictate that account 4971 be reported on line 3A and account 4979 be reported 1

on line 4A. October 1, 1991 requirements were in effect at the time of publication. Under those requirements,

both accounts were reported on line 4A.

 September 1996 III-27

E I/F 4262 Actual Collections of Loan Principal

E I/F 4263 Actual Collections of Loan Interest

E I/F 4264 Actual Collection of Rent

E I/F 4265 Proceeds from Collateral

E I/F 4266 Other Actual Collections

 - Non-Federal

E I/F 4271 Actual Program Fund Subsidy - 

 Definite - Current - Collected

E I/F 4272 Actual Program Fund Subsidy - 

 Indefinite - Permanent - Collected

E I/F 4273 Interest from Treasury - Collected

E I/F 4274 Actual Program Fund Subsidy - 

 Indefinite - Current - Collected

E I/F 4275 Receipts from Liquidating Fund - 

 Collected

E I/F 4276 Actual Collections

 from Financing Fund - Collected

E I/F 4277 Other Actual Collections - Federal 

 - Collected

3A E I/F 4971 Downward Adjustments of Prior-year

 Expended Authority - Refunds1

3A2 E I/F 4281 Actual Program Fund Subsidy - 

 Definite - Current - Receivable
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of No-year Collections

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 III-28 September 1996

E I/F 4282 Actual Program Fund Subsidy - 

 Indefinite - Permanent - Receivable

E I/F 4283 Interest From Treasury - Receivable

E I/F 4284 Actual Program Fund Subsidy - 

 Indefinite - Current - Receivable

E I/F 4285 Receipts from Liquidating Fund - 

 Receivable

E I/F 4286 Actual Collections From Financing 

 Fund - Receivable

E I/F 4287 Other Actual Collections - 

 Receivable

3B N/A

3C2 N/A

4A E I/F 4870 Downward Adjustments

 of Prior-year Undelivered Orders

E I/F 4979 Downward Adjustments of Prior-year

 Expended Authority - Other 1

E F Net Undelivered Orders Year of cancellation

 (4800 - 4870 + 4880) of multi-year

4B E I 4310 Anticipated Recoveries Net debit balance

 of Prior-year Obligations

4C N/A

5 E I/F 4395 Authority Unavailable

 - Pursuant to Public Law

6E E I/F 4396 Authority Permanently Not Available 

 Pursuant to Public Law
Collections: Other than Through Reimbursable Work Agreements

Standard Form 133, Report on Budget Execution

Year 2 and Later of No-year Collections

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 III-29

6F E I 4047 Anticipated Payments to Treasury

6C E I/F 4147 Actual Payments to Treasury

7 CALC (1A..1D+2A..2B+3A Must = line 11

 ..3C+4A..4C+5+6)

8A E-B I/F 4801 Undelivered Orders - Unpaid

E-B I/F 4802 Undelivered Orders - Paid Catagory A. Direct

E-B I/F 4901 Expended Authority - Unpaid Category A. Direct

E I/F 4902 Expended Authority - Paid Category A. Direct

E I/F 4880 Upward Adjustments Category A. Direct

 of Prior-year Undelivered Orders

E I/F 4980 Upward Adjustments Category A. Direct

 of Prior-year Expended Authority

8B E-B I/F 4801 Undelivered Orders - Unpaid Category B.

DirectSub Category

1..n

E-B I/F 4802 Underlivered Orders - Paid Category B.

DirectSub Category

1..n

E-B I/F 4901 Expended Authority - Unpaid Category B.

DirectSub Category

1..n

E I/F 4902 Expended Authority - Paid Category B.

DirectSub Category

1..n

E I/F 4880 Upward Adjustments of Prior Year Category B.

 Undelivered Orders DirectSub Category

1..n
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of No-year Collections

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 III-30 September 1996

E I/F 4980 Upward Adjustment of Prior Year Category B.

 Expeneded Authority DirectSub Category

1..n

8C E-B I/F 4801 Undelivered Orders - Unpaid Not subject to

Apport.

E-B I/F 4802 Undelivered Orders - Paid Not subject to

Apport.

E-B I/F 4901 Expended Authority - Unpaid Not subject to

Apport.

E I/F 4902 Expended Authority - Paid Not subject to

Apport.

E I/F 4880 Upward Adjustments of Prior Year Not subject to

 Undelivered Orders Apport.

E I/F 4980 Upward Adjustment of Prior Year Not subject to

 Expended Authority Apport.

9A1 E I 4510 Apportionments - Available Thru Current Period

E I 4610 Allotments - Realized Resources

E I 4700 Commitments

9A2 E I 4590 Apportioinment - Unavailable

9B E I 4610 Allotments - Realized Resources

E I 4700 Commitments

9C N/A

10A E I 4510 Apportionments - Available Subsequent quarters

E I 4590 Apportioinment - Unavailable Subsequent periods
Collections: Other than Through Reimbursable Work Agreements

Standard Form 133, Report on Budget Execution

Year 2 and Later of No-year Collections

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 III-31

10B E I/F 4430 Unapportioned Authority

 - OMB Deferral

10C E I/F 4420 Unapportioned Authority

 - Pending Rescission

10D E I/F 4450 Unapportioned Authority - Available Line 10D must

equal line 11

of SF-132

E I 4310 Anticipated Recoveries For I: Net credit

 of Prior-year Obligations balance; For F: All

balances. (Net 

debit balance;

Subtracted.)

E I 4630 Funds not Available for

Commitment/Obligation

11 CALC (8+9A..9C+10A..10E) Must = line 7

12 B F 4281 Actual Program Fund Subsidy - 

Definite - Current - Receivable

B F 4282 Actual Program Fund Subsidy - 

Indefinite - Permanenet - Receivable

B F 4283 Interest From Treasury - Receivable

B F 4284 Actual Program Fund Subsidy - 

Indefinite - Current - Receivable

B F 4285 Other Actual Collections - 

Receivable

B F 4286 Actual Collections from Financing 

 Fund - Receivable

B F 4287 Other Actual Collections - 

Receivable
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of No-year Collections

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 III-32 September 1996

B F 4801 Undelivered Orders - Unpaid

B F 4901 Expended Authority - Unpaid

13 Not Derived From SGL Accounts

14A E F 4281 Actual Program Fund Subsidy - 

Definite - Current - Receivable

E F 4282 Actual Program Fund Subsidy - 

Indefinite - Permanent - Receivable

E F 4283 Interest From Treasury - Receivable

E F 4284 Actual Program Fund Subsidy - 

Indefinite - Current - Receivable

E F 4285 Receipts from Liquidating Fund - 

 Receivable

E F 4286 Actual collections from Financing 

 Fund - Receivable

E F 4287 Other Actual Collections - 

Receivable

14B1 N/A

14B2 N/A

14C E F 4801 Undelivered Orders - Unpaid

14D E F 4901 Expended Authority - Unpaid

15A E F 4802 Undelivered Orders - Paid

E F 4902 Expended Authority - Paid

15B E F 4271 Acutal Program Fund Subsidy - 

Definite - Current - Collected
Collections: Other than Through Reimbursable Work Agreements

Standard Form 133, Report on Budget Execution

Year 2 and Later of No-year Collections

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 III-33

E F 4272 Actual Program Fund Subsidy - 

Indefinite - Permanent - Collected

E F 4274 Actual Program Fund Subsidy -

Indefinite - Current - Collected

E F 4275 Receipts from Liquidating Fund -

Collected

4276 Actual collections from Financning 

 Fund - Collected

4277 Other Actual Collections - Collected

4261 Actual Collections of Fees

4262 Actual Collections of Loan Principal

4263 Actual Collections of Loan Interest

4264 Actuall Collection of Rent

4265 Proceeds from Collateral

4266 Other Actual Collections

15 Calc Line 8 - 13 + 14A - 14C - 14D